PROFITABILITY
COLLECTION
APPLICABLE
FINANCIAL
CAPABILTY
LIABILITY
FRAMEWORK
STANDARD
ABILITY
EXPENSE
OUTSIDE
REPORT
RESULT
EQUITY
COVER
A
K
X
U
Q
K
I
Q
L
I
A
B
I
L
I
T
Y
D
U
H
A
L
A
P
P
L
I
C
A
B
L
E
D
C
T
C
C
T
L
I
M
I
K
H
O
C
C
X
Q
L
V
K
U
T
U
E
S
A
U
I
C
Z
C
U
A
I
C
O
V
E
R
B
K
A
E
C
I
A
M
E
E
U
T
P
I
I
V
K
H
O
C
E
J
F
O
C
I
P
O
Y
U
S
A
O
V
U
R
S
C
E
I
I
O
L
N
O
N
Q
T
Y
I
B
G
O
S
O
F
B
B
N
E
F
L
A
U
V
U
I
G
D
I
X
T
D
W
I
S
O
M
Q
O
E
N
J
N
Y
L
E
E
L
V
L
O
E
R
T
V
I
U
I
C
I
I
U
V
I
H
H
T
F
U
A
M
J
N
V
O
I
F
T
F
I
N
W
B
C
Q
Y
I
S
C
A
S
M
B
A
T
U
I
E
E
U
F
A
J
S
H
G
E
C
R
T
W
K
O
Y
U
O
A
S
I
F
T
E
O
U
O
R
U
F
A
O
R
E
A
S
N
I
N
S
I
I
Y
B
B
B
E
E
R
N
N
B
I
L
Q
R
H
E
E
Y
F
R
J
K
D
K
J
U
D
L
U
W
E
E
A
Q
P
E
V
O
B
K
C
I
E
Z
B
A
A
Q
X
N
H
D
U
X
E
Q
R
O
V
Y
B
K
L
V
R
R
J
R
L
G
X
K
E
K
D
P
R
E
P
O
R
T
K
D
D
H
A
U
O
Q
H
C
Q
O
U
X
A
B
I
L
I
T
Y
B
Q
C
R
I
M
